企业主保障与传承规划Insurance for business owners

关键的人出了事，公司怎么撑过去？If a key person dies or becomes seriously ill, how does the business carry on?

为对公司经营影响重大的股东、高管或员工投保。如果此人身故或患上合同列明的重疾，公司获得的赔偿可用于弥补收入损失、偿还债务、招聘和培训接替人员。Covers an owner, executive or employee whose loss would significantly affect the business. If that person dies or has a covered critical illness, the benefit can help offset lost revenue, repay debt, and recruit and train a replacement.

保额一般按此人对利润的贡献、公司的贷款和找人接替所需的时间来估算。The amount is usually estimated from the person's contribution to profit, the company's loans, and how long it would take to replace them.

合伙人去世，他的股份怎么办？If a partner dies, what happens to their shares?

股东之间的买卖协议约定，某位股东身故或发生其他约定情况时，其股份如何转让、如何估值。为每位股东投保，可在需要时为股份收购提供资金，减少家属和其他股东之间的资金压力。A buy-sell agreement sets out how and at what value an owner's shares change hands if they die or another agreed event occurs. Insuring each owner can provide the funds to complete the purchase when needed, easing the strain on the family and the remaining owners.

没有资金安排时，留下的股东可能一时拿不出钱买股份，家属也可能不想继续持有一家自己不参与经营的公司。Without funding, the remaining owners may not have the cash to buy the shares, and the family may not want to keep a stake in a business they don't run.

协议本身需由律师起草；保单由谁持有、受益人怎么安排，会影响税务结果，请与会计师和律师确认。The agreement itself should be drafted by a lawyer. Who owns the policies and who is the beneficiary affect the tax outcome; please confirm with your accountant and lawyer.

公司里的钱，能不能用来买人寿保险？Can my corporation own the life insurance?

可以由公司投保、公司缴费、公司作为受益人，可用于关键人保障、股东安排或传承规划。The corporation can own the policy, pay the premiums and be the beneficiary; it can support key person coverage, shareholder arrangements or estate planning.

在加拿大，公司收到的身故赔偿金，一般可以有一部分记入公司的资本股息账户（CDA），再以资本股息的形式分给股东。能否这样处理、金额多少，取决于保单的调整成本基数（ACB）等因素，需要会计师计算。In Canada, a death benefit received by a corporation can generally be credited, in part, to its capital dividend account (CDA) and paid out to shareholders as a capital dividend. Whether and how much depends on factors such as the policy's adjusted cost base (ACB), which your accountant should calculate.

保费能否抵税、赔偿金在公司内如何处理，取决于保单持有人、缴费方和用途，请与会计师和律师确认。Whether premiums are deductible and how a benefit is treated inside the corporation depend on who owns the policy, who pays and how it is used — please confirm with your accountant and lawyer.

身后要交的税，家人从哪里拿现金？At death, where does the cash for taxes come from?

在加拿大，人去世时名下的资产（比如公司股份、投资房）一般视同按市值出售，产生的资本利得税要在最后一份报税中交清（留给配偶的资产一般可以延后）；遗产认证（probate）也有费用。In Canada, assets you own at death — such as private company shares or a rental property — are generally treated as sold at fair market value, and the resulting capital gains tax is due on your final return (assets left to a spouse can usually be deferred). Probate fees may also apply.

如果主要资产是公司股份或房产，家人可能一时拿不出现金，只好变卖资产。终身寿险的赔偿金可以在需要时提供这笔现金，也可以按你的意愿，在几个孩子之间分得更均衡。If most of the estate is company shares or real estate, the family may not have the cash on hand and may have to sell. A permanent life insurance benefit can provide that cash when it is needed, and can help you divide the estate more evenly among your children.

需要与遗嘱、股东协议以及律师和会计师的整体安排配合。This should be coordinated with your will, shareholder agreement, lawyer and accountant.

企业主自己生病、不能工作，账单谁来付？If you can't work because of illness or injury, who pays the bills?

自雇人士和企业主通常没有公司团体福利。失能保险按月给付一部分收入；重大疾病保险在确诊合同列明的疾病时一次性给付。Self-employed people and business owners often have no group benefits. Disability insurance replaces part of your income each month; critical illness insurance pays a lump sum on diagnosis of a covered condition.

营运开支保险（overhead expense）在你不能工作期间，帮公司支付租金、员工工资等固定开支，让生意能维持下去。Overhead expense insurance helps the business pay fixed costs such as rent and staff wages while you are unable to work, so the business can keep going.